2013 (8) TMI 257

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..... AR) ORDER Per Mathew John; 1. The applicant has filed an application for change of respondents name to Commissioner of Service Tax, Chennai because they are presently registered with Commissioner of Service Tax, Chennai. Considering this fact, the prayer is allowed and in all future proceedings, the respondent's name would be shown as Commissioner of Service Tax, Chennai. 2. The applicant has .....

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..... been paid on such monies handled by the applicant under the category of Advertising Agency Service because they had taken service tax registration as Advertising Agency. Based on such argument, a show cause notice was issued and adjudicated confirming a demand of Rs.3,38,634/- along with appropriate interest and penalty. Ld. advocate for the applicant submits that the applicant had no print media .....

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..... mitted without any pre-deposit. 3. Opposing the prayer, Ld. AR for Revenue submits that applicants are registered as Advertising Agency. Therefore, service tax should be paid under the category of Advertising Agency Service. He further submits that there was no evidence before the lower authority to show that they were only canvassing and not playing any role in making or publishing the advertise .....

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..... Further the position got explicitly incorporated in entry 65 (105) (zzzm) introduced, since 01-05-2006, in Finance Act, 1994. If such charges are not taxable in the hands of print media it cannot be taxable in the hands of agents who just collect and remit the money to the print media. There is no finding on the contention of assessee in reply to show cause notice that they had made payment to pri .....

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..... nvassing advertisement and receiving commission and considering the fact that they have already paid tax on commission received, it is appropriate to grant waiver of predeposit of dues for admission of appeal. It is so ordered. Further, there shall be stay on collection on such dues arising from the impugned order during pendency of appeal. (Dictated and pronounced in open court)
Case laws, D .....

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